The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1887-06-13
Minister of Finance for the amount of such

MIn1olSI VI 1ldliCG AOI tlAG dI4Ouul VI SUI
compensation.
Section Ga. If any Tax Collector shall die @
1 shall have any disease rendering it imprOpe
for him to perform the duties of his office, bt
fore completing the collection of taxes for hi
district the Governor with approval of tn
Minister of Finance, may appoint some persol
to complete the collection, who shall receiv
such reasonable compensation as such Minis
ter of Finance may determine: and such per
son shall have the same powers and duties
and may be under the same liability as othe
| Tax Collectors; provided, however, that sucl
! liability shall only extend to the taxes remain
! ing uncollected at the time of his appointment
| Section Co. In case of the death or the re
| moval from office of any Tax Collector, it shall
be the duty of his executors or administrators
and of all other persons into whose hands his
tax list, or any of his taxes may come, forth
with to deliver the same to the hands of the
Governor of his Island.
Section &C. It shall be the duty of the Tax
Collectors to pay over to the School TreasurerS
of their respective districts the amount of the
school taxes collected by them, and to take
from the School Treasurers duplicate receipts
for the amount paid to them, one of which re-
ceipts shall be Immediately forwarded by the
Tax Collector to the President of the Board OF
Education, and the Collectors shall be respon-
sible for the full amount of school taxes speci
fed in their several tax lists, unless they shall
file with the School Treasurer sworn list con-
tanning the names places of residence and
amount of school taxes due from each person
in their respective districts from whom they
have not been able to collect the school tax
on account of death or other cause of inability
to collect and of his having left with the PO-
lice or district Justice for the purpose of col
lection a list of names OF persons who have
not paid their tax, in which case the School
Treasurer is hereby authorized to deduct the
amount of taxes in the list so sworn to- and
the Collector shall be responsible only for the
balance The Tax Collector shall be entitled
to receive from the School Treasurer the same
compensation for the collection of the school
tax as is provided by law for the collection of
other taxes
Section e. The following persons shall be
exempt from all internal taxes: His Majesty
the King; the Diplomatic Agents of foreign
countries and their attaches duly made known
to the Department of Foreign Affairs. The fol
lowing persons shall be exempt from personal
taxes: All clergymen of any Christian de-
nomination regularly engaged in their vOca-
ton; all teachers of youth employed in public
or private schools for more than six months of
the year; all soldiers in actual service and all
volunteer soldiers duly enrolled and actually
doing duty; and active members in good stand
ing of the Fire Department of Honolulu and
other towns where a fire department now ex-
lists or may hereafter be organized; provided
that the commanding officer of each such
corps and the Secretary of the Fire Depart
ment shall deliver under oath to the Assessor
of the district a statement showing the names
of the members of such corps or department
as entitled to exemption on or before the sec
ond day of July in each year, and provided
that no exemption shall be allowed from per-
sonal taxes unless the parties claiming such
exemption shall notify the Assessor of the dis
trct during the month Of July of such claims
and the grounds thereof.
AS amended 1886, chapter xxxvfi
Section 6s. Real property belonging to the
King or Queen, to the Government, to the
Board of Education for the use OF schools, to
incorporated or private schools to the Queens
Hospital, to religious societies for church sites
and burying grounds, such church sites and
burying grounds not to exceed five acres in
extent, shall be exempt from taxation. Per
sonal property belonging to the King or queen,
or to the Government, to the Board of Educa-
ton for the use of schools, to incorporated or
also exempt Provided always, that the tax of
one per cent hereinbefore imposed upon prop
erty shall be collected only upon property
in excess of the value three hundred dol
lars, be the same real or personal. Provided,
however, that no exemption shall be allowed
from the property of corporations, companies,
estates of deceased persons. or non-residents,
and the exemption of three hundred dollars,
under the provision of this Act, shall be al
lowed but in one district of the Kingdom, and
that district shall be the one in which the prop
erty owner resides.
Section 60 The Minister of Finance shall
have power and it is hereby made his duty to
prescribe all needful rules and regulations for
the assessment and collection of taxes, in cases
where no such rules and regulations are def
nitely made by law; provided, however that
the same shall not be in contravention of any
existing statute or inconsistent with the Con-
stitution.
PENALTIES.
Section 20. If any person liable to taxation
under this Act does any of the following
things. Knowingly and wilfully makes and
delivers any false statement of property, or
makes any false answer in relation to his
property for the purpose of evading assess
ment thereof, or by any falsehood, willful neg
lect fraud, art continuance whatsoever
used or practiced eyades or attempts to evade
assessment of his property, every such person
shall on proof thereof to the satisfaction of any
District or Police Justice, be assessed and
charged treble the amount of the tax of which
such person would have been liable and every
such person shall also be liable to forfeit
and pay penalty of not less than twenty
five dollars nor more than five hundred dol